Section 83(9) in Punjab Goods and Services Tax Rules, 2017
(9)Any registered person opting to furnish his return through a goods and services tax practitioner shall-(a)give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and(b)before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
